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Customs - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Export of Carpets - generation of wrong documents, due to ...

Case Laws     Customs

May 1, 2020

Export of Carpets - generation of wrong documents, due to defects in software - mis-description of value as well as quantity of goods - The appellant on being pointed out by the CHA immediately placed the correct document before Customs Authority on the same very date. In such set of circumstances, no mala fide can be attributed to the assessee so as to confiscate the export consignment or to impose penalty upon them.

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